Pub. L. 85-866, tit. I, sec. 76
ADDRESS FOR NOTICE OF DEFICIENCY.
SEC. 76. ADDRESS FOR NOTICE OF DEFICIENCY. Section 6212 (b) (1) (relating to address for notice of deficiency in the case of income and gift taxes) is amended by striking out “chapter 1 or 12” and inserting in lieu thereof “subtitle A or chapter 12”, and by striking out “such chapter and” and inserting in lieu thereof “subtitle A, chapter 12, and”.